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Director Self Assessment

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Greetings,

I have incorporated my small Ltd company in 2006 and started becoming profitable only recently, although turnover is still very small.

As sole director shareholder I always paid myself via dividends and am not receiving a salary. I paid Corporation Tax every year regularly, my FI ends 31 May.

I have never received a 'notice to deliver a tax return' from HMRC, and hence don't know whether I should register for Self Assessment and file SA tax return or not.

I know there is plenty of debate online over statutory legislation pertaining to this issue versus what HMRC's website says about it.

Any help would be much appreciated.

Regards,
S.

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